中国金融服务类企业对外并购的数额在近年来出现明显的上升趋势,然而众多过去不成功的案例告诉我们,如果没有对并购进行良好的财务控制及风险管理,那么并购失败的代价也会相当惨重。所以,我国金融服务业在并购过程中更应该注重财务控制与风险管理以降低因为疏忽所带来的损失,最终实现全球化战略。 The amount of mergers and acquisitions by Chinese financial service companies has shown a clear upward trend in recent years. However, many unsuccessful cases in the past tell us that if there is no good financial control and risk management on mergers and acquisitions, then the cost of failure of mergers and acquisitions will be quite heavy . Therefore, in the process of M & A, China’s financial service industry should pay more attention to financial control and risk management in order to reduce the losses caused by negligence and eventually realize the globalization strategy.